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C. I. R. v. HALQUIST

No. 13107.

291 F.2d 49 (1961)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Albin C. HALQUIST and Madeline E. Halquist, Respondents.

United States Court of Appeals Seventh Circuit.

Rehearing Denied June 5, 1961.

Attorney(s) appearing for the Case

Lee A. Jackson, Chief, Appellate Section, James P. Turner and Melva M. Graney, Attys., U. S. Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Abbott M. Sellers, Acting Asst. Atty. Gen., Charles K. Rice, Meyer Rothwacks, Department of Justice, Washington, D. C., for petitioner.

Richard D. Hobbet, Frank J. Pelisek, Milwaukee, Wis., for respondents. Michael, Spohn, Best & Friedrich, Milwaukee, Wis., of counsel.

Before HASTINGS, Chief Judge, and KNOCH and CASTLE, Circuit Judges.

Rehearing Denied En Banc, June 5, 1961.

KNOCH, Circuit Judge.

The facts in this case are largely stipulated or undisputed. During the taxable years 1951 through 1954, respondents Albin C. Halquist and Madeline E. Halquist, his wife, as a partnership, Halquist Lannon Stone Company (hereinafter called "Halquist") engaged in the business of removing stone from two quarries in Waukesha County, Wisconsin.

This stone was sold in the form of two products...

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